Commonwealth Numbered Acts

TRAINING GUARANTEE (ADMINISTRATION) ACT 1990 No. 60 of 1990 - SECT 19

19. If:

   (a)  an employer makes an arrangement with another person; and

   (b)  as a result of the arrangement the employer's
        training guarantee shortfall in a year is reduced; and

   (c)  in the Commissioner's opinion the arrangement was made solely or
        principally for the purpose of reducing the amount of training
        guarantee charge payable by the employer for the year; the employer is
        liable to pay for the year an amount of training guarantee charge
        equal to the amount that, in the Commissioner's opinion, the employer
        would have been liable to pay if the arrangement had not been made.